Modern aspects of law-economic regulations of service classification and identification for unshadowing the economy of Ukraine

Анотація

The article deals with the modern aspects of “shadowing” economy as socio-economic fact. The definition of “shadowing economy” is revealed not to be regulated by the legislative acts of Ukraine. Retrospective analysis of the legal regulation of the term “service” proves a diversity of modern interpretation of this category in the legal documents of Ukraine. Currently, the essence of the term “commerce service” is not regulated by any document. The results of the official integrated estimation of the size of the shadow economy do not show its real state and development tendencies by the types of economic activity differentiated according to the specific areas and types of services. The absence of a clear definition of the object of procurement, primarily the service sector, which leads to manipulation and inefficient use of funds is established to be one of the main factors determining the corruption risks in the system of public and sub-procurement. Nowadays, the State Classifier of Products and Services DK 016:2010 (SCPS) defined as the potential basis for industrial classification of products/services is a systematized summary of product names and services with their coding according to the hierarchical system of classification. The peculiarities and problems of implementing SCPS and the other classifications in the service sector are analyzed. The article proves that the State Statistics Service of Ukraine ignores methodologically SCPS as the ground for statistical classifications named “base for classifier conflicts” under stagnation of the national classification system, which preserves the risks of increased ‘shadowing’ in accounting and procurement and blocks the potentially transparent commercialization of services and their cumulative impact on socio-economic growth by different types of economic activity. The paper suggests the range of elements to be defined as integral elements of the legislative mechanism for the economy unshadowing in the service sector.

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